In order to balance the insurance finances, this Insurance shall set aside a reserve fund from the following sources:
1.Surplus from each fiscal year;
2.Premium overdue charges of this Insurance;
3.Profits generated from the management of the reserve fund.
4.Social health and welfare surcharge on tobacco and alcoholic products imposed by the government.
5.Incomes from sources with statutory grounds other than this Act.
Deficiency in the balance of insurance revenue and expenditure of each fiscal year shall be recovered by the reserve fund first.

The funds of this Insurance may be managed in the following ways:
1.To invest in treasury bonds, treasury bills, and corporate bonds;
2.To deposit in government owned banks or financial institutions designated by the Competent Authority;
3.To invest in any other program which is beneficial to this Insurance and as approved by the Competent Authority.

In principle, the aggregate amount of the reserve fund shall be equal to the aggregate amount of benefit payments in the most recent one to three months based on actuarial principles.